https://www.taxtmi.com/caselaws?id=277959 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's decision to delete the disallowance of depreciation and addition for a difference in sundry debtors. The Tribunal found that no new evidence was presented before the Commissioner, and the explanations were based on records already filed with the Assessing Officer. As the procedure outlined in Section 250(1) of the Act was followed during the appeal, the Tribunal concluded that there was no violation of Rule 46A. The decision was pronounced on January 8, 2014. en-us Wed, 08 Jan 2014 00:00:00 +0530 Wed, 02 Jan 2019 10:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277959 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's decision to delete the disallowance of depreciation and addition for a difference in sundry debtors. The Tribunal found that no new evidence was presented before the Commissioner, and the explanations were based on records already filed with the Assessing Officer. As the procedure outlined in Section 250(1) of the Act was followed during the appeal, the Tribunal concluded that there was no violation of Rule 46A. The decision was pronounced on January 8, 2014. Case-Laws Income Tax Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277959